Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/310452 
Erscheinungsjahr: 
2011
Quellenangabe: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 10 [Issue:] 1 [Year:] 2011 [Pages:] 43-54
Verlag: 
Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
One of the major roles in promoting accounting convergence is played by big accounting firms (Big 4). The objective of this paper is in this context to analyze and question the role of big auditing firms in developing and implementing IFRSs worldwide, in order to better understand the convergence process. This is a research note intended to contribute to the debate on the role of auditors in general and in the context of IFRSs application in particular, to raise some questions and to identify future research directions, and to invite to reconsider the hidden aspects (both positive and negative) of apparently simple issues. We identify some questions to be addressed in the future regarding the competence of Big 4 in IFRSs, the relationship with their clients issued from this well-known competency and the associated issues of independence.
Schlagwörter: 
Big 4
IFRS
independence
competence
JEL: 
M41
M42
G3
K2
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